# Finance Act 2019, Paragraph 32


(1) The amendments made by this Part of this Schedule have effect in relation to disposals made on or after 6 April 2019.
(2) But section 12ZG of TMA 1970 (cases where advance self-assessment not required) continues to have effect in relation to disposals made on or after that date but before 6 April 2020; and that section has effect in relation to those disposals—
(a) as if references to an NRCGT return were to a return under this Schedule, and
(b) as if references to section 12ZE(1) of TMA 1970 were to paragraph 6 of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-2/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.